Directive 92/81/EEC – Excise duty on mineral oils – Article 2(2) and (3) and Article 8(1)(a) – Directive 2003/96/EC – Taxation of energy products and electricity – Article 2(2), (3) and (4)(b) – Scope – Fuel additives which are mineral oils or energy products but are not used as motor fuel – National taxation regime.
December 18 2008
